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2009 (1) TMI 256 - CESTAT, MUMBAIChilli Vinegar – Classification – assessee classified under heading 20.01 (sub heading 2001.00) – department contended that it is classifiable under heading 22.03 (sub heading 2203.00) – held that - (a) aqueous acetic acid dilution is undisputedly a substitute for vinegar and (b) its essential character is not lost on account of adding one green chilli. - It is also found that the assessee themselves intended to market the product as vinegar. The HSN Explanatory Notes indicate that vinegar flavoured with spices would remain classified under heading 22.03. Moreover, the respondent has failed to show that their product which was marketed as “chilli vinegar” could be classified as a preparation of green chilli.
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